27 C.F.R. § 41.41 Determination and payment of tax.
Title 27 - Alcohol, Tobacco Products and Firearms
Tobacco products and cigarette papers and tubes, imported or brought into the United States, on which internal revenue taxes are due and payable, must not be released from customs custody until such taxes have been determined and paid. (68A Stat. 907, as amended, 72 Stat. 1417; 26 U.S.C. 7652, 5703) [T.D. ATF–422, 64 FR 71949, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart D—Taxes
Liability for and Payment of Taxes
§ 41.41 Determination and payment of tax.
